Does Relative Performance Information Improve Performance in Remote Work Arrangements?
Advances in Management Accounting
ISBN: 978-1-83753-917-8, eISBN: 978-1-83753-916-1
Publication date: 24 October 2023
Abstract
Firms use Relative Performance Information (RPI) to improve employee performance; however, differences in employees’ remote work environments call into question whether RPI improves performance in remote work arrangements. By manipulating RPI provision across sections, the authors examine whether RPI improves performance in remote work arrangements using a field experiment in introductory accounting courses taught during the COVID-19 pandemic. The authors found that RPI improves performance in a remote work setting, as students receiving RPI achieved higher exam scores and increased their exam scores to a greater extent than students who did not receive RPI. The authors also found that lower performers improved performance more than higher performers in response to RPI, and the effect of RPI was more pronounced in those closest to meaningful thresholds. These results inform practice on the expected benefits of implementing RPI in a remote work setting.
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Acknowledgements
Acknowledgments
We thank the faculty and staff of the Accounting department at the University of Wisconsin-Whitewater for their help in making this study possible. We thank Avishek Bhandari, Clay Partridge, Tyler Thomas, Ke Xu, and the 2022 Accounting, Behavior, and Organizations conference participants for their helpful comments. We also thank two anonymous reviewers for their assistance in improving the chapter.
Citation
Daly, A.L. and Yatsenko, D. (2023), "Does Relative Performance Information Improve Performance in Remote Work Arrangements?", Akroyd, C. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 35), Emerald Publishing Limited, Leeds, pp. 181-201. https://doi.org/10.1108/S1474-787120230000035008
Publisher
:Emerald Publishing Limited
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